CD Skripsi

Direktur Perempuan Dan Pengungkapan Keberlanjutan Korporasi (Studi Empiris Pada Perusahaan Manufaktur Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

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ABSTRACT
This study aims to examine the effect of female directors on corporate sustainability disclosure by considering the threshold for female directors. The population in this study are all manufacturing and mining companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected based on the purposive sampling method, so that the companies sampled were 222 companies with a total of 666 observations. The data analysis method used in this research is Multiple Linear Regression. The results showed that there is a significant effect of the female director threshold on corporate sustainability disclosure. Specifically, this study found that only a female board threshold of more than 40% had an effect on corporate sustainability disclosure. Female board thresholds of less than 20% and between 20% and 40% had no effect on corporate sustainability disclosure.
Keywords:
Female director, corporate sustainability disclosure, upper echelon, critical mass

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110613

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110613

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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